NRI status and tax

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This discussion clarifies the tax residency status for an Indian student who moved to the UK for studies in FY 23-24. Despite spending 160 days in India, they are considered a Resident Indian due to their presence in previous years. The query also addresses the taxability of their part-time UK earnings in India and the potential for claiming credits for taxes paid in the UK.

Satish Mehra

Satish Mehra (Querist)
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25 July 2024 An Indian citizen (student) was in India till 8 Sep ~ 160 days in India. (never been out of India before)
And then left to UK for studies and haven't came back to India in the FY 23-24.
1- What is the status of the assessee (Resident, RNOR or NRI)?
2- He started a part time job with studies from Oct 2023 and received some money in his UK bank account. Is this amount taxable in India?
*The Assessee does not have any income from India except Rs. 21,000 interest received on FD.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 July 2024 1. He is Resident Indian
2. Taxable in India. Can get rebate for any tax paid in UK.

Satish Mehra

Satish Mehra (Querist)
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26 July 2024 As he remained in India for less than 180 days (only for 160 days)..
Does this fact affect his residential status

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 July 2024 He is resident, as he remained in India for more than 365 days in preceding Four years.
Sec 6 IT act...
Second Criteria – 60 days or more in that Previous Year AND 365 days or more in Preceding 4 years.

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